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2015 (10) TMI 916 - AT - Central ExciseDenial of exemption claim - Whether the respondent a100% EOU at the material time, are required to pay NCCD @ ₹ 50/- per MT under Section 134 of Finance Act 2003, at the time of importation of the Crude Oil on the ground that the said NCCD has not been exempted by Notification No. 52/2003 dtd 31.3.2003 - Held that:- Case is squarely covered by the decision of the Tribunal in the respondent’s own case [2011 (3) TMI 833 - CESTAT, AHMEDABAD]. In view of that, we do find any reason to interfere the order of the Commissioner (Appeal). - Decided against Revenue.
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